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Posted Tue, 28 Mar 2023 09:21:02 GMT by William Steele
I am a director of a UK limited company (PSC) living in Cyprus. I have lived here for five years and recently set up a Personal Service Company to assist with a Consultancy. I am registered to pay tax and NI on my UK income. Do I have to pay tax on dividends in the UK?
Posted Fri, 31 Mar 2023 11:40:17 GMT by HMRC Admin 19

You can see guidance about disregarded income here:

HS300 Non-residents and investment income (2022)

When assessing your tax liability, all sources of UK income are used to calculate your tax liability. All tax paid on disregared income is set against the liability and any excess refunded. Where no tax is deducted from the disregarded income, then no tax is payable on it.

Thank you.

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